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经济论文 > 财政税收论文 Papers > Economic Papers > Fiscal Tax Papers

On the thinking of tax accounting

编辑: 毕业论文 Release time: 2016-08-31Editor : Graduation Thesis

Abstract: The current tax accounting is seriously lagging behind the tax collection and management reform. There is a need for reform. The reform needs to be carried out in all aspects. The accounting system from tax fund generation to storage, income and expenditure should be established, and full use of information technology. Thus completing the reform of tax accounting.

Keywords: tax accounting; reform; measures

The basic function of tax accounting is to reflect and supervise the formation, declaration and payment of taxpayers' tax payables. Such reflection and supervision can only be carried out in the enterprise unit as the taxpayer and implemented by the taxpayer's accountant.

1. The main problems of tax accounting

With the deepening of the current tax collection and management reform, especially the development of tax informatization in recent years, the current tax accounting calculations have gradually highlighted the incompatibility with tax development, which has seriously lagged behind the tax collection and management reform.

(1) The status of tax accounting in the accounting system is unclear. According to China's current classification of accounting systems, accounting is divided into two categories: corporate accounting and budget accounting. One view is that tax accounting is a component of budget accounting system; another view is that tax accounting is not a component of budget accounting, and that tax accounting and budget accounting are side by side. Regarding this issue, the relevant national accounting systems and standards have not clearly stated. Tax accounting is always independent of budget accounting, and its status in the accounting system is always unclear. It is this fuzzy positioning that makes the research on tax accounting unable to rise to the height and depth of the theory and restricts the further development of tax accounting.

(2) Tax accounting functions tend to be statistical. Judging from the current tax accounting account setting and accounting content, previous tax accounting reforms or adjustments to accounting statements have changed in accordance with changes in tax policies. The more the accounting content changes, the more complex the accounting indicators and accounting systems become. The hugeness also makes the informatization of tax accounting difficult. At present, there is no mature tax accounting software in the country. The reason is that the positioning of the tax accounting function is inaccurate. From the current accounting function, many belong to the statistical category. Accounting and statistics are not separated. The reflection and acquisition of statistical indicators in the form of accounting will inevitably increase the difficulty of accounting, and it will also be detrimental to the function of tax accounting.

(3) The design of the current tax accounting system is too complicated. The design of the accounting system is based on accounting objectives and is carried out in accordance with basic accounting laws and regulations. In addition to the general accounting laws and regulations, the design of the current tax accounting system must also be designed in accordance with the requirements of tax laws and regulations and in accordance with the needs of tax collection and management. Judging from the design of the current tax accounting system, there are problems such as excessive levels of accounting units, complicated design of accounting subjects, and inconsistent accounting procedures.

2. Necessity of current tax accounting reform

(1) Tax accounting is required to improve the national economic accounting system and strengthen national macro-control. The tax law is formulated based on macroeconomic policies and economic development levels, so the tax law highly reflects the requirements of national macroeconomic management. Separation of tax accounting from financial accounting allows companies to have greater autonomy. Within the permitted range, they can choose their own accounting treatment methods so that the accounting information provided by them can truly, objectively and fairly reflect the financial situation Status and operating results, which will help investors make decisions. Therefore, the establishment of tax accounting by enterprises is also a need to improve the national economic accounting system and strengthen national macro-control.

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